Kings Consolidated School District 144Budget & Spending

Kings, Ogle County, Illinois NCES 1721130

kings144.org ↗
Total revenue · FY2024
$2.3M $2,287,000
Students enrolled
76
Revenue per pupil
$30,092
Local share per pupil
$19,224 86th percentile in IL

Transparency grade C, provisional

Under review

Provisional grade

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NCES F-33 · FY2024

Where the money goes

Operating and capital spending from the federal expenditure survey, rolled up by function. Aggregate categories only: no individual payees or contracts are shown.

Instruction
$1.0M 53.7% of spending
Administration
$227K 11.7% of spending
Per pupil
$25,487 All functions
Instruction — 53.7%School Administration — 10.0%Student Transportation — 9.8%Other Support Services — 6.1%Capital Outlay — 5.9%Instructional Staff Support — 5.5%Business & Central Services — 3.0%Food Services — 2.7%General Administration — 1.8%Student Support Services — 0.9%Other Programs — 0.6%Total$1.9MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $1,040,000$1.0MSchool AdministrationSchool Administration — $193,000$193KStudent TransportationStudent Transportation — $190,000$190KOther Support ServicesOther Support Services — $119,000$119KCapital OutlayCapital Outlay — $114,000$114KInstructional Staff Suppo…Instructional Staff Support — $106,000$106KBusiness & Central Servic…Business & Central Services — $59,000$59.0KFood ServicesFood Services — $53,000$53.0KGeneral AdministrationGeneral Administration — $34,000$34.0KStudent Support ServicesStudent Support Services — $17,000$17.0KOther ProgramsOther Programs — $12,000$12.0K
  • Instruction 53.7%
  • School Administration 10.0%
  • Student Transportation 9.8%
  • Other Support Services 6.1%
  • Capital Outlay 5.9%
  • Instructional Staff Support 5.5%
  • Business & Central Services 3.0%
  • Food Services 2.7%
  • General Administration 1.8%
  • Student Support Services 0.9%
  • Other Programs 0.6%
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Kings Consolidated School District 144 expenditures by function
FunctionAmountPer pupilShare
Instruction $1,040,000 $13,684 53.7%
School Administration $193,000 $2,539 10.0%
Student Transportation $190,000 $2,500 9.8%
Other Support Services $119,000 $1,566 6.1%
Capital Outlay $114,000 $1,500 5.9%
Instructional Staff Support $106,000 $1,395 5.5%
Business & Central Services $59,000 $776 3.0%
Food Services $53,000 $697 2.7%
General Administration $34,000 $447 1.8%
Student Support Services $17,000 $224 0.9%
Other Programs $12,000 $158 0.6%
Total $1,937,000 $25,487 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $1,979,000 $2,287,000 +$308,000 +15.6%
Total expenditure $1,724,000 $2,066,000 +$342,000 +19.8%
Revenue per pupil $22,236 $30,092 +$7,856 +35.3%
Students enrolled 89 76 -13 -14.6%
Change since FY2015, every measure on one scale
-40%-20%0%+20%+40%K12 TransparencyTotal revenue, FY2015: $1,979,000 (+0.0%)Total revenue, FY2016: $1,571,000 (-20.6%)Total revenue, FY2017: $2,085,000 (+5.4%)Total revenue, FY2018: $1,921,000 (-2.9%)Total revenue, FY2019: $1,863,000 (-5.9%)Total revenue, FY2020: $1,901,000 (-3.9%)Total revenue, FY2021: $2,479,000 (+25.3%)Total revenue, FY2022: $2,113,000 (+6.8%)Total revenue, FY2023: $2,313,000 (+16.9%)Total revenue, FY2024: $2,287,000 (+15.6%)Total expenditure, FY2015: $1,724,000 (+0.0%)Total expenditure, FY2016: $1,582,000 (-8.2%)Total expenditure, FY2017: $1,795,000 (+4.1%)Total expenditure, FY2018: $1,792,000 (+3.9%)Total expenditure, FY2019: $1,816,000 (+5.3%)Total expenditure, FY2020: $1,780,000 (+3.2%)Total expenditure, FY2021: $1,782,000 (+3.4%)Total expenditure, FY2022: $1,816,000 (+5.3%)Total expenditure, FY2023: $1,967,000 (+14.1%)Total expenditure, FY2024: $2,066,000 (+19.8%)Revenue per pupil, FY2015: $22,236 (+0.0%)Revenue per pupil, FY2016: $23,803 (+7.0%)Revenue per pupil, FY2017: $27,800 (+25.0%)Revenue per pupil, FY2018: $24,013 (+8.0%)Revenue per pupil, FY2019: $21,663 (-2.6%)Revenue per pupil, FY2020: $21,602 (-2.8%)Revenue per pupil, FY2021: $26,946 (+21.2%)Revenue per pupil, FY2022: $24,570 (+10.5%)Revenue per pupil, FY2023: $26,895 (+21.0%)Revenue per pupil, FY2024: $30,092 (+35.3%)Students enrolled, FY2015: 89 (+0.0%)Students enrolled, FY2016: 66 (-25.8%)Students enrolled, FY2017: 75 (-15.7%)Students enrolled, FY2018: 80 (-10.1%)Students enrolled, FY2019: 86 (-3.4%)Students enrolled, FY2020: 88 (-1.1%)Students enrolled, FY2021: 92 (+3.4%)Students enrolled, FY2022: 86 (-3.4%)Students enrolled, FY2023: 86 (-3.4%)Students enrolled, FY2024: 76 (-14.6%)+35.3%+19.8%+15.6%-14.6%'15'18'21'24Total revenueTotal expenditureRevenue per pupilStudents enrolled

Percent change from each measure's FY2015 level. Nominal dollars as filed, not adjusted for inflation. Hover any point for the underlying number.

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100-point rubric

What Kings Consolidated School District 144 needs for an A

  • Public check register

    14 pts

    Every disbursement published with payee category, date, amount, and fund, updated at least quarterly.

    A check register records where money actually went, rather than where it was budgeted to go.

  • Annual financial audit

    6 pts

    A current Annual Comprehensive Financial Report with the independent auditor opinion attached.

    A financial audit confirms the statements are accurately presented. Most states require one, so it is a floor rather than a distinction.

  • Performance or efficiency audit

    5 pts

    An independent review of whether spending achieved its stated purpose, published within the last three years.

    A financial audit asks whether the numbers are right. A performance audit asks whether the money did what it was meant to do, which is the question a taxpayer is usually asking.

  • Line-item adopted budget

    11 pts

    The adopted budget broken out by function and object code, not a summary presentation.

    Function and object detail is what allows classroom and central office spending to be compared.

  • Purchasing card transactions

    9 pts

    Purchasing and credit card transaction detail with merchant category, date, and amount.

    Card purchases sit outside the standard purchase-order process, so separate disclosure is what makes them reviewable.

  • Payment history by category

    9 pts

    Cumulative payments grouped by spending category, covering at least one full fiscal year.

    Category totals show concentration and recurring commitments that individual payments do not.

  • Machine-readable data

    9 pts

    Financial data offered as CSV, XLSX, JSON, or an open API rather than scanned images.

    A scanned PDF is technically public and practically difficult to analyse. Open formats make review possible.

  • Compensation schedule

    7 pts

    Current salary schedules and aggregate administrator compensation bands, including stipends.

    Payroll is the largest line in most district budgets, so schedule-level disclosure covers the bulk of spending.

  • Bond and capital disclosure

    7 pts

    Bond program spending reported against the specific projects voters approved, with remaining balances.

    Bond funds are borrowed against future taxes and authorised for a named project list, so reporting against that list closes the loop.

  • Board minutes and agendas

    7 pts

    Minutes and agenda packets posted together with the financial exhibits that were voted on.

    The vote and its attachment are what connect a decision to the money it moved.

  • Contracts posted

    6 pts

    Executed contracts and amendments above the district bid threshold, posted in full.

    A payment shows the amount. The contract shows what was promised in return.

  • Direct download, no request

    6 pts

    Core financial records download directly, with no records request, login, or fee.

    Publishing a record and releasing it on request are different levels of disclosure.

  • Published records process

    4 pts

    A public records page naming the responsible officer, the statutory timeline, and any fees.

    A documented process tells a requester what to expect before they file.

No items have been checked yet. These fill in as each record is located and verified.